2025 (7) TMI 2039

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....e formation & clearance, excavation and earth moving and demolishing services as defined under Section 65(97)(a) and 65(105)(zzza) of the Finance Act, 1994. 2. The Appellant is registered under the category of erection, commissioning, installation services, works contract services, construction of complex services and transport of goods by road services. Alleging that during the period from 16.06.2005, Appellant had carried out activities and received consideration but has failed to pay service tax on the same, investigation was conducted. Thereafter SCN issued alleging that the Appellant had escaped assessment for the period from 16.06.2005 to 31.03.2010 and Adjudication Authority as per the impugned order confirmed the demand. Aggrieve....

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....where it is clearly stated that the cost of land and the stamp duty paid for registration of the land should not be included as taxable service. Facts being so, the entire demand even for the normal period is unsustainable, since the entire amount is exclusively used for procurement of land and other connected activities which is not taxable under the service tax. The Learned Consultant further submits that they have paid GST for the second and third stage of the project and also submitted a statement of GST paid for the period from 2017 to 2024. Also submitted the Form GSTR-1 under Rule 59(1) of the GST for the relevant period to substantiate their claim regarding payment of GST for the development of the land in Phase II and III stages. T....

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.... etc. 5. The Learned AR reiterated the finding in the impugned order. 6. Heard both sides. As per the evidence on record, the activity carried by the appellant is mere procurement of land from the farmers and getting necessary approval from the government authorities and same will not create a tax liability under the taxable category of "Site Formation and Clearance, Excavation and Earth Moving, Demolishing Services", as defined. It is not the contention of Revenue that the appellant has undertaken works as required in other phases, in terms of agreements. No evidence whatsoever has been also adduced for the same. In view of the decisions of the Tribunal in the matter of M/s. Adithya Builders and Developers (supra), the impugned order....